Postal Program -- Harmonized sales tax (HST)

If you live in Newfoundland/Labrador, Nova Scotia or New Brunswick, you must pay the 14% harmonized sales tax (HST). If you live in another province or territory, please see our GST (goods and services tax) page.

Some imported goods are exempt from the HST. For example:

• You don't have to pay the HST on medals, trophies, and prizes that you received abroad for heroic deeds, valour or distinction, or that you won outside Canada in competitions.
  • But this does not include goods you bought while outside Canada.
• Similarly, you don't have to pay the HST on certain goods that are listed as "zero rated." This includes certain prescription drugs, prescribed medical devices, basic groceries, and prescribed agricultural and fishing goods.

You also don't have to pay duty or the HST on some goods that are imported by mail or courier:

• goods worth $20 CAN or less (see D8-2-2 for details)
• gifts from family or friends who live abroad when the gift is worth $60 CAN or less.

Imported books are duty-free, but the 6% federal portion of the HST is payable at the time the item is mailed.

Foreign-registered publishers are the only institutions outside of Canada allowed to pre-collect the 6% federal portion of the HST.

• These amounts can be collected only on books, newspapers, magazines, periodicals, and similar printed matter.
• Other, non-printed items imported from a publisher will be subject to the full HST when the item is imported.